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Key elements in the sale and purchase of insurance brokerages and portfolios However, beyond the figures and underlying motivations, the success of a transaction of this nature lies in the execution of a thorough due diligence process and a properly structured contract. Issues such as the transfer of personnel, identification of employment-related liabilities, and protection […]

The success of a financial transaction often depends on the ability to execute it quickly and without the delays and costs typically associated with traditional conversion methods. Companies, therefore, require mechanisms that afford them the agility and responsiveness demanded by today’s competitive environment. Among the instruments that enable companies to access various sources of financing […]

With the well-known Supreme Court Judgment (STS) 1250/2024 of 18 November, the legal doctrine regarding how to carry out disciplinary dismissals has changed. Since then, before proceeding with a disciplinary dismissal, the employer must offer the employee an opportunity to defend themselves against the allegations made. Obligation to hold a pre-dismissal hearing in disciplinary cases […]

General depreciation methods under the Corporate Income Tax Act (LIS) As is known to most taxpayers, companies may deduct as an expense, for Corporate Income Tax purposes, the annual depreciation corresponding to their fixed assets (intangible assets, tangible assets, and investment property). This allows the effective annual depreciation of these assets to be treated as […]